The iPod Touch is the latest media player from Apple, and is available in 8GB, 16GB, and 32GB sizes for $229.00, $299.00, and $399.00 respectively. The device uses a touch screen that's capable of registering multiple points of contact at once, which allows for more touch interface options than the average touch-screened MP3 player. In addition to the impressive interface, the iPod Touch is one of the first MP3 players to embrace extensibility. Apple's App Store gives you access to a huge library of programs available for download over the device's wifi connection. The iPod Touch really embraces the mantel of the "all-in-one" device, combining a slick layout with some solid software options.

Performance (read the full lab performance results at MediaPlayerInfo.com)
The iPod Touch did well on just about all our audio tests. It had a very flat frequency response, which means the device isn't adding or subtracting any emphasis from any group of frequencies. The device also added very little amounts of distortion or noise, and didn't have any problems with crosstalk. The Touch's output power was a bit low, meaning big, fancy headphones might have a slightly lower ceiling on their maximum volume potential (they take more power to run, so there isn't as much left over for boosting the volume). Also, as always, the packaged-in headphones are bad.

Comparisons (read the full lab performance results at MediaPlayerInfo.com)
The iPod Touch is currently one of the best dedicated media players out there. It has a great interface, good audio performance, is intuitive, and looks great. The main issue with the Touch or any iPod is their dependency on iTunes for synchronizing your music. This right here will probably turn many off to the prospect of owning an iPod. If that's the case, you should check out the Archos 5 or Creative Zen X-Fi instead. While neither of these devices are as polished as an iPod, they offer much more flexibility. If you have no qualms about owning an iPod, then the Touch is currently the best option.